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Hospital Data: Month No. of Emergency Patient Load Administrative Cost $ Procedures January February March April May June July August September October November December a. Use the high-low method to estimate the behaviour of the clinic's administrative costs based on patient load within the relevant range. Use an equation to express the results of this estimation method. [2 marks] b. Use the high-low method to estimate the behaviour of the clinic's administrative costs based on number of emergency procedures within the relevant range. Use an equation to express the results of this estimation method. [2 marks] c. Which cost driver best represents the relationship between activities and administrative cost and why? [3 marks]